Research association approval under section 35(1)(ii) requires separate accounting, annual DSIR return and audited submissions.
Approval is granted to specified organisations as Associations under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, subject to maintaining separate books for research, furnishing an annual research return to the Department of Scientific & Industrial Research by 31st May, and submitting audited annual accounts and audited income & expenditure accounts for research activities to the Director General of Income tax (Exemptions), the DSIR Secretary and the relevant Commissioner/Director of Income tax (Exemptions) by 31st October each year.

Research expenditure deduction approval requires separate research accounts, annual scientific returns, and audited research accounts submission.
Specified organisations are approved as Institutions for research-related tax deductions, conditional on maintaining separate research accounts, furnishing an annual scientific research return to the Department of Scientific & Industrial Research, and submitting audited annual accounts and audited income and expenditure accounts for research activities to the Director General of Income-tax (Exemptions), the Secretary of the Department of Scientific & Industrial Research, and the relevant Commissioner/Director of Income-tax (Exemptions), in addition to filing the return of income to the designated Assessing Officer.

Approval under Section 35(1)(ii) requires notified research institutions to maintain separate accounts and submit annual audited research accounts.
Notification approves listed institutions under clause (ii) of sub section (1) of section 35 for research expenditure exemption, subject to conditions: maintain separate research accounts; file an annual return of scientific research activities with the scientific department by the annual deadline; and submit audited annual accounts and audited income & expenditure accounts for research activities to tax and scientific authorities by the annual deadline, in addition to filing the return of income with the designated assessing officer.

Income from manufacture of coffee and rubber: specified portions deemed taxable and replanting costs allowed.
Rules 7A and 7B amend the Income-tax Rules, 1962 to treat income from manufacture of rubber (centrifuged latex/cenex) and coffee as business income, deeming 35% and 40% respectively to be income liable to tax. Both provisions allow an allowance for replanting costs where plants have died or become permanently useless in an area not previously abandoned, and specify that no deduction for subsidies excluded from total income under clause (31) of section 10 shall be made when determining that cost. The amendment is effective from 1 April 2002.

Tax exemption under section 10(23) conditions Archery Association's income use, investment modes, and business treatment.
Archery Association of India is notified under clause (23) of section 10 for assessment years 2001-2002 to 2003-2004, provided it applies or accumulates income per section 11(2) and 11(3) as modified by clause (23) exclusively for its objects; confines investments to modes in section 11(5) (except specified voluntary contributions); does not distribute income to members except as grants to affiliated bodies; and excludes business income from the notification unless incidental and recorded in separate books.

Tax exemption under section 10(23): Archery Association notified subject to application, investment, distribution, and business conditions.
Notification under section 10(23) grants tax exemption to the Archery Association of India for specified assessment years provided income is applied or accumulated exclusively for its objects per section 11(2) and (3) as modified, investments and deposits are restricted to forms in section 11(5) or permitted tangible forms for voluntary contributions, distributions to members are prohibited except as grants to affiliated bodies, and business profits are excluded unless incidental and maintained in separate books.

Approval under section 35(1)(ii) grants university research deduction eligibility subject to annual returns and audited account submissions.
Approval under section 35(1)(ii) recognizes the Indian Institute of Science as an approved university for specified research-related tax benefits, subject to maintaining separate books for research, filing an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts and audited research income and expenditure accounts to designated tax and research authorities by 31st October alongside the income-tax return.

Research deduction approval requires specified compliance and annual audited filings to secure tax exemption by designated authorities each year.
Approval is granted to specified organisations under clause (ii) of sub section (1) of section 35, read with rule 6, as associations eligible for research related tax exemption, subject to maintaining separate research accounts, filing an annual return of scientific research activities to the Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts and audited income and expenditure accounts for research activities to designated tax and scientific authorities by 31st October each year, alongside the regular income tax return to the assessing officer.

Approval under section 35(1)(ii) for research institutions: subject to separate accounting and annual audited reporting requirements.
Approval of specified organisations as institution under clause (ii) of subsection (1) of section 35 of the Income-tax Act permits research-related tax benefits subject to conditions: maintain separate research accounts; furnish annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May; and submit audited annual accounts and audited income-and-expenditure accounts for research activities to the Director-General of Income-tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income-tax (Exemptions) by 31 October, alongside the return of income to the Assessing Officer.

Tax exemption under section 35(1)(iii): institution must maintain separate research accounts and file audited research returns.
Tax exemption under section 35(1)(iii) granted to Arpana Trust for the period 1-4-1999 to 31-3-2001 requires the institution to maintain separate books for research, furnish an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May each year, and submit audited annual accounts and audited income-and-expenditure accounts for the research activities to designated tax and science authorities by 31st October each year, in addition to filing the return of income with the Assessing Officer.

Tax exemption approval for university research requires separate accounts, annual scientific returns, and audited research account submission.
Approval of the Indian Institute of Science as a University for the research-related tax exemption is subject to maintaining separate books for research, filing an Annual Return of scientific research activities with the Department of Scientific & Industrial Research by the annual deadline, and submitting copies of audited annual accounts and audited income and expenditure accounts for research activities to the designated income-tax and departmental authorities by the prescribed annual deadline, in addition to filing the return of income with the Assessing Officer.

Approval under section 35(1)(ii): associations must keep separate research accounts and file annual returns and audited reports.
Notification approves specified organisations as Associations for the purpose of section 35(1)(ii), subject to conditions: maintain separate research accounts; file an annual return of scientific research activities to the Department of Scientific & Industrial Research by 31st May; and submit audited annual accounts and audited income & expenditure accounts for research activities to the Director General of Income-tax (Exemptions), the Department of Scientific & Industrial Research, and the Commissioner/Director of Income-tax (Exemptions) by 31st October, in addition to the normal income-tax return. The notification lists approved organisations and their effective periods.

Research Institution Approval under section 35(1)(ii) confers exemption subject to separate research accounts and annual reporting obligations.
Approval is granted to specified organisations as Institutions for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, subject to maintaining separate books for research, furnishing an annual return of scientific research activities by 31 May each year, and submitting audited annual accounts and audited research income & expenditure accounts together with the income tax return to the relevant tax and administrative authorities by 31 October each year.

Research institution approval under section 35 requires separate research accounts, DSIR annual return, and audited submissions.
Arpana Trust, Madhuban, District Karnal is approved as an Institution under clause (iii) of sub-section (1) of section 35 of the Income-tax Act for 1-4-1999 to 31-3-2001, subject to maintaining separate books for research, furnishing the annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and audited income & expenditure account for research activities to specified tax and DSIR authorities by 31 October each year, in addition to the return of income to the designated Assessing Officer.

Tax exemption recognition for an educational trust grants conditional charitable status subject to application, investment and accounting conditions.
Notification grants charitable exemption to Vignan Educational Foundation, Bangalore for specified assessment years subject to conditions: income must be applied or accumulated wholly and exclusively to its objects; investments and deposits must be limited to forms permitted for charitable trusts; business income is exempt only if incidental and maintained in separate books; returns must be regularly filed; and on dissolution surplus and assets must transfer to a similar charitable organisation.

Tax exemption under section 10(23G) approved for Upper Krishna Project, conditional on infrastructure operation and audit compliance.
Approval is granted to the Upper Krishna Project of M/s Krishna Bhagya Jala Nigam Ltd. for the purposes of section 10(23G) read with rule 2E, conditional on continuation as an infrastructure facility and on maintaining and furnishing audited books of account as required by sub-rule (7) of rule 2E; the Central Government may withdraw approval if these conditions are not met.

Tax exemption for approved infrastructure enterprises under section 10(23G) subject to compliance, audit and withdrawal conditions.
Approval has been granted to the Upper Krishna Project of Krishna Bhagya Jala Nigam Ltd. as an infrastructure enterprise eligible for the tax exemption under section 10(23G) of the Income-tax Act, 1961 for specified assessment years. The approval is conditional on compliance with section 10(23G) and rule 2E of the Income-tax Rules, 1962, and on maintaining audited books of account and furnishing the audit report as required; the Central Government may withdraw approval if the undertaking ceases infrastructure activities or fails the accounting and audit obligations.

Exemption from inland air travel tax for passengers on free tickets to or from earthquake affected Gujarat, temporary relief.
Exemption under section 44 of the Finance Act, 1989 relieves passengers travelling on free tickets issued by Air India, Indian Airlines or any other airline to or from the earthquake affected area of Gujarat from payment of the inland air travel tax leviable under section 42(1), as a temporary disaster relief measure.

Tax exemption under section 10(23C)(via): Belle Vue Clinic notified subject to application, investment, business and dissolution conditions.
Notification grants tax exemption under section 10(23C)(via) to Belle Vue Clinic, Calcutta, subject to conditions: apply or accumulate income wholly and exclusively to its objects; limit investments to forms permitted by the Income-tax Act (with narrow exception for certain voluntary tangible contributions); exclude business profits unless incidental and separately accounted; file returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Tax exemption notification under section 10(23C)(via) conditions charitable use, permitted investments, and dissolution transfer obligations.
Notification grants tax-exempt status to Dr. Vidya Sagar Kaushalya Devi Memorial Health Centre for specified assessment years subject to conditions: income must be applied or accumulated exclusively for its objects; investments/deposits limited to permitted modes except certain voluntary contributions; business income excluded unless incidental with separate books; regular filing of income-tax returns; and on dissolution surplus and assets to be transferred to a similarly purposed charitable organization.